They have already rebuffed a £15m bid from a Premier League club - believed to be Burnley - and would want at least £20m for their Kiwi international.

Left out: Owls striker Fernando Forestieri.

West Bromwich Albion, Swansea City and Stoke City are also said to be considering bids for Wood before the transfer window closes at the end of the month.

Argentinian Fernando Forestieri, left out of Sheffield Wednesday’s squad following a training ground bust-up with Sam Winnall, could be on his way out of Hillsborough.

Head coach Carlos Carvalhal, who says the incident has been dealt with, needs to free up finances in order to find some defensive cover for the Owls, who are aiming for a third successive top-six place in the Championship.

However, the Owls striker who is most wanted appears to be their signing from Middlesbrough, Jordan Rhodes.

Aston Villa chief Steve Bruce wanted to sign Rhodes when he was at the Riverside and is again looking to add firepower to his side who have made a faltering start to the season.

Barnsley are chasing one of Bruce’s men in former Owls loanee midfielder Gary Gardner, though Nottingham Forest, whom he has played for on loan, are also linked with a player the Reds see as an ideal replacement for Conor Hourihane.